This credit is for employers who pay for the care of their employees’ dependents. The person receiving the dependent care must be an employee’s:
• Dependent, who is under the age of 13, or
• Dependent, who is physically or mentally incapable of taking care of themselves, or
• Spouse who is physically or mentally incapable of taking care of themselves.
The credit is the smaller of:
• 50% of the qualifying expenses paid by the employer, or
• $2,500 per employee receiving assistance.
The employer must have a written dependent care assistance plan and must be certified by the Oregon Early Learning Division.
The credit is only available for dependent care provided in Oregon. The care provider cannot be the employee’s spouse, dependent, or child under the age of 19. Business deductions claimed on the employer’s tax return must be reduced by the amount of the credit claimed. This credit is available for expenses incurred before January 1, 2017.
To claim this credit, complete the Dependent Care Credits for Employers form 150-102-032. You can download the form at www.oregon.gov/DOR or call 503.378.4988 in Salem, or 1.800.356.4222 toll-free from an Oregon prefix for a copy.
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